Section 3 in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
3. Taxing authorities. -
(1)The State Government shall prescribe an authority (hereinafter referred to as the prescribed authority) for carrying out the purposes of this Act.(2)The State Government may appoint persons to assist the prescribed authority and may specify the area or areas over which they shall exercise jurisdiction.(3)Any powers, duties or functions of the prescribed authority may be delegated to the persons appointed under sub-section (2) in accordance with such rules as may be prescribed.(4)The prescribed authority and the persons appointed under subsection (2) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.
